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L'EPI DES ESPALUNS : revenue, balance sheet and financial ratios

L'EPI DES ESPALUNS is a French company founded 10 years ago, specialized in the sector Restauration de type rapide. Based in LA VALETTE-DU-VAR (83160), this company of category PME shows in 2023 a net income positive of 42 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - L'EPI DES ESPALUNS (SIREN 814905261)
Indicator 2023
Revenue N/C
Net income 41 517 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2023, L'EPI DES ESPALUNS generates positive net income of 42 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

41 517 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 12%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

12.274%

Financial autonomy (2023) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

59.991%

Asset age ratio (2023) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

21.8%

Solvency indicators evolution
L'EPI DES ESPALUNS

Sector positioning

Debt ratio
12.27 2023
2023
Q1: 0.0
Med: 20.04
Q3: 134.27
Good

In 2023, the debt ratio of L'EPI DES ESPALUNS (12.27) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
59.99% 2023
2023
Q1: 0.42%
Med: 17.62%
Q3: 44.16%
Excellent

In 2023, the financial autonomy of L'EPI DES ESPALUNS (60.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 198.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

198.081

Liquidity indicators evolution
L'EPI DES ESPALUNS

Sector positioning

Liquidity ratio
198.08 2023
2023
Q1: 58.12
Med: 115.45
Q3: 210.02
Good

In 2023, the liquidity ratio of L'EPI DES ESPALUNS (198.08) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Positioning of L'EPI DES ESPALUNS in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 689 transactions of similar company sales in 2023, the value of L'EPI DES ESPALUNS is estimated at 281 218 € (range 127 838€ - 674 053€). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2023
689 transactions
127k€ 281k€ 674k€
281 218 € Range: 127 838€ - 674 053€
NAF 5 année 2023

Valuation method used

Net Income Multiple
41 517 € × 6.8x = 281 218 €
Range: 127 839€ - 674 054€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 689 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Restauration de type rapide)

Compare L'EPI DES ESPALUNS with other companies in the same sector:

Frequently asked questions about L'EPI DES ESPALUNS

What is the revenue of L'EPI DES ESPALUNS ?

The revenue of L'EPI DES ESPALUNS is not publicly disclosed (confidential accounts filed with INPI).

Is L'EPI DES ESPALUNS profitable?

Yes, L'EPI DES ESPALUNS generated a net profit of 42 k€ in 2023.

Where is the headquarters of L'EPI DES ESPALUNS ?

The headquarters of L'EPI DES ESPALUNS is located in LA VALETTE-DU-VAR (83160), in the department Var.

Where to find the tax return of L'EPI DES ESPALUNS ?

The tax return of L'EPI DES ESPALUNS is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does L'EPI DES ESPALUNS operate?

L'EPI DES ESPALUNS operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.